PROPOSAL GIVES WELFARE BREAK TO THE WEALTHY; CANADIAN REPORT RECOMMENDS TAX BREAKS FOR OWNERS AND PLAYERS.

Byline: ROGER PHILLIPS The NHL

The Quebec Nordiques and Winnipeg Jets are fading memories to the vast majority of Americans, even to the tiny minority among us who closely follow the NHL.

But in Canada, the teams that recently abandoned their small, hockey-crazed markets in the North for U.S. dollars in Denver and Phoenix are gone but hardly forgotten.

Last week, a report was released in Canada recommending tax breaks be given to the remaining small-market teams north of the border to prevent them from eventually relocating and becoming the Honolulu Oilers, Biloxi Flames and Coeur d'Alene Senators.

The report also recommended extending financial breaks to players who sign with such teams as Edmonton, Calgary and Ottawa (not to mention Montreal, Toronto and Vancouver) to make up for the disparity between the Canadian and U.S. dollars.

From a cultural standpoint, it's quite understandable that Canada would want to protect the game that is such an integral part of its national identity.

But giving tax breaks to those who would seem to need them least - billionaire owners and millionaire players - is welfare for the rich. In the U.S., this often (though happily not in Los Angeles) takes the form of municipalities plunging hundreds of millions of public dollars into new arenas.

If the NHL truly wants to smooth out the disparities between its richer and poorer franchises, the solution ought not to be tax dollars better spent on social services. The solution ought to be a system of revenue sharing among the league's 27 teams.

Beyond hockey: Kings goaltending coach Don Edwards had an eventful day last week in Ottawa, with much more important things on his mind than hockey.

Seven years ago, Edwards' parents were murdered in suburban Hamilton, Ontario, by the former boyfriend of his sister. Under Canadian law, the maximum prison sentence is 25 years and sentences are served simultaneously.

Thus, the killer of Edwards' parents can serve no more than 25 years and is eligible for parole after 15, less than eight years from now.

With the Kings in Canada's capital city, Edwards spent his day lobbying for a bill that would change prison sentences in that country from concurrent to consecutive. Edwards met with members of the broadcast and print media, and with Ontario Sen. Frank Mahovlich, a former NHL star.

In support of the bill, Edwards repeatedly has had to retell the story of the tragedy that befell his family.

``In some ways, it's therapeutic,'' Edwards said. ``You relive the horror, but if you can help someone else down the line, that's what it's all about.''

Hot-tempered: During the Kings' loss at Ottawa last week, center Ray Ferraro received an unsportsmanlike conduct penalty for yelling at referee Dennis Larue. The only problem, he said, was that he hadn't yelled at Larue. He'd yelled, he said, at a Senators player who had cross-checked him to the ice.

``That was an unbelievable joke by an official that had no business calling that penalty,'' Ferraro said. ``That is the most paranoid official I've ever seen in my life. The guy cross-checked me from behind, I called him a (bleep), (Larue) puts his hand up and gives me an unsportsmanlike.

``He says I was yelling at him. If I'm yelling at him, I'll yell his name. I swear on my kid's head that I was yelling at the player. . . If I'm yelling at (Larue), I've known him for 20 years because I used to play junior against him. If I was yelling at him, I know his name. I would let him know it's him.''

High culture: Teemu Selanne and three teammates with the Mighty Ducks recently attended a taping of ``Jerry Springer,'' an episode with a Thanksgiving theme (meal included).

The players learned quickly that a front-row seat at ``Springer'' can be almost as dangerous as being on the ice during an NHL game.

``I got hit in the leg with a big slice of cake,'' said Finnish rookie and food-fight victim Antti Aalto.

Selanne said, ``I had so much fun. Some guy had a wife. But he didn't want to eat at her table. He wanted to eat at his lover's. What a mess it was. I can't believe they do this on TV.''

Welcome to America.

Loose pucks: How sickly are California's NHL teams? The IHL's Long Beach Ice Dogs have as many victories, 19, as the Kings, Mighty Ducks and San Jose Sharks combined. . . . Linesmen stepped in during a recent fight between St. Louis' Tony Twist and Chicago's Dennis Bonvie, much to the dismay of the combatants. Said Twist, ``We weren't done yet. There were issues to be addressed. I was looking to knock his head off.''. . . . Hurricanes goalie Trevor Kidd on his recent haircut: ``I paid more than $25 for it. I closed my eyes and when I opened them, I looked like this. They needed a pick-up truck to get all the hair out.''. . . . Edmonton defenseman Boris Mironov on playing with a sore ankle: ``I just tape four Tylenols to it.''

BLUE LINES By Roger Phillips

HOW BAD IS IT?

The Kings' atrocious start is the third-worst after 26 games in their inglorious 32-year history. Here's a look at the Kings' worst starts and final records in those seasons:

Year After 26 gamesFinal record

71-72 5-20-1 (11 points) 20-49-9 (49)

69-70 6-18-2 (14) 14-52-10 (38)

98-99 6-17-3 (15) N/A

85-86 6-16-4 (16) 23-49-8 (54)

87-88 7-15-4 (18) 30-42-8 (68)

FANTASTIC FINISHES

Last week, the Rangers matched a feat accomplished just four times in the last 13 seasons: tying the score with one second left in regulation and winning in overtime. Here's a look at these four dramatic finishes:

Date Result Tying goal Winning goal

12/1/98 NYR 5-4 over Fla. Brian Leetch Adam Graves, 2:10 OT

2/21/97 Col. 4-3 over Edm. Joe Sakic Mike Ricci, 2:26 OT

2/22/96 St.L. 4-3 over Chi. Rob Pearson Brian Noonan, 3:14 OT

11/18/86 NYI 4-3 over Que. Bryan Trottier Mike Bossy, 4:45 OT

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BOX: BLUE LINES by Roger Phillips (see text)